8.RFP_AtcJ3c2(TaxExemp_Mock).docx

FA5209-19-R-A006

Attachment J-3.c.2 EXEMPTION FROM JAPANESE CUSTOMS DUTIES AND TAXES PURSUANT TO STATUS OF FORCES AGREEMENT

(a) Paragraph 2, article XI of the Status of Forces Agreement between Japan and the United States authorizes the United States entry into Japan free from Japanese customs duties and other charges, all materials, supplies and equipment imported for the official use of the United States Armed Forces or for the exclusive use of such forces or ultimately to be incorporated into articles or facilities used by such forces.

(b) Paragraph 3, Article XII of said Status of Forces Agreement authorizes the United States exemption from certain Japanese taxes for materials, supplies, equipment and services procured for official purpose in Japan by the United States Armed Forces or by authorized agencies of the United States Armed Forces. Currently these taxes are: (a) Consumption tax; (b) Gasoline tax and local road tax on gasoline; (c) Diesel oil tax.

(c) If you are the successful offeror, the Contracting Officer or his/her authorized representative will issue customs or tax exemption certificates as appropriate, relieving you from such customs duties or taxes in accordance with procedures agreed upon between the Government of Japan and the United States of America. Tax exemption certificates for motor fuel will be issued only after consumption of the motor fuel, either at the end of each month or upon termination of the contract. These can be applied against future purchases of motor fuel. They will be issued only to you as the prime contractor, so if you employ a subcontractor or supplier who uses motor fuel, you must purchase the motor fuel to secure the exemption.

(d) List below the customs duties or taxes which have been excluded from your proposal as required by the Taxes clause.

Customs Duty or Tax

Type and Percentage or Tax

Amount of Duty or Tax Excluded in Yen

Consumption Tax

Gasoline

Diesel